Customs declaration

For import:

• Bill of lading (Air Way Bill)

• Commercial invoice

• Packing list (if there are two or more boxes, including two boxes)

• Power of attorney (POA) for individual cases or long-term appointment (LPOA)

• Others: Import permit, commercial inspection certificate, catalog, manual, water bill, purchase certificate, and other documents required by the customs for inspection according to the requirements of the incoming goods customs.

For export:

• Commercial invoice

• Packing list (if there are two or more boxes, including two boxes)

• Power of attorney (POA) for individual cases or long-term appointment (LPOA)

• Others: Import permit, commercial inspection certificate, catalog, manual, water bill, purchase certificate, and other documents required by the customs for inspection according to the requirements of the incoming goods customs.

Tax = Import tax + Business tax Import tax = Dutiable price x Import tax rate Business tax = (Dutiable price + Import tax) x Business tax rate 5% *Note: Dutiable price (DPV) = Offshore price (FOB) + Freight (F) + Insurance (I)

1. The "Tariff and Tax Rate Inquiry" on the website of the Ministry of Finance Customs Administration can be used for inquiry, and relevant data can be downloaded. Please click on the following link and switch to the tab [Method 2: Chapter-by-Chapter Inquiry] for inquiry: https://portal.sw.nat.gov.tw/APGQ/GC411

2. The Tariff and Legal Affairs Division of the Customs Administration provides telephone inquiry service, telephone: (02) 25505500 ext. 1020 or (02) 25508184.

After import and export goods are declared through automatic connection, the customs system selects the customs clearance methods of C1 (exempt from inspection and clearance), C2 (document review clearance), and C3 (goods inspection clearance) based on the level of import and export companies, the origin of goods, the nature of goods, and the customs clearance agency. The details are as follows:

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C1 customs clearance method: Export goods can be loaded immediately (by ship) for export; for import goods, after completing the tax payment procedures, the clearance notice and the original delivery order can be printed from the computer and taken to the warehouse for pick-up. The original written declaration and other related documents for export cases should be kept by the customs broker for one year, and for import cases for two years. The customs may require the customs broker to submit additional documents or conduct an inspection if necessary.

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C2 customs clearance method: After the customs declaration is submitted through the connection, the customs broker needs to submit the written declaration and other relevant documents by the end of the next day's customs office hours, and after the audit is found to be consistent, the clearance is allowed.

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C3 customs clearance method: In addition to submitting the written declaration and other relevant documents within the aforementioned time period, the customs broker for import goods should apply to the customs to inspect the goods with the customs inspector within ten days from the date of declaration, and then the goods can be cleared and released after being audited and classified.